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A new Danish Executive Order on Adoption of IFRSs will come into effect as from 1 July 2016 and will be effective for financial years beginning on or after 1 January 2016.

We have therefore prepared an overview of the requirements of the Danish Financial Statements Act that companies preparing financial statements in accordance with IFRS must also comply with.

The publication comprises an overview of the requirements of the Danish Executive Order on Adoption of IFRSs by reporting class and an overview of new and void requirements, respectively, compared to the previous Danish Executive Order on Adoption of IFRSs from 2014.

The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.